A.B.C furniture Inc manufactures bookshelves. The total manufacturing cost for September is as follows.

Raw marital purchased $92,430.00
Raw material used – direct materials $82,475.00 indirect materials, $16,175.00
Factory wage earned $106,620.00
Factory wage allocated direct labor-$84,060, indirect labor $22,560
Other overhead cost incurred $30,563 (credit the total to voucher payable)
Estimated manufacturing overhead cost applied to jobs worked on $67,248
Finished goods transferred to ware house $229,348
Finished goods sold and shipped to customer $231,898
Finished goods sold and billed to customer $336,252

Instruction
Question 1: create journal entry
. Assuming beginning balance of
– Raw material——-$64,820 dr
– Work in process—–$48,370 dr
– Finished goods——-$32,090 dr

Question 2: Calculate the cost of goods manufactured